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[Cites 0, Cited by 0] [Section 10CB(1)] [Section 10CB] [Entire Act]

Union of India - Subsection

Section 10CB(1)(v) in Income Tax Rules, 1962

(v)[from the date of giving effect by the Assessing Officer under rule 44H to the resolution arrived at under mutual agreement procedure, where the primary adjustment to transfer price is determined by such resolution under a Double Taxation Avoidance Agreement entered into under section 90or section 90A of the Act] [Substituted by Notification No. G.S.R. 701(E), dated 30.9.2019 (w.e.f. 26.3.1962).];